Advanced Accounting

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Accounting is one of the core competence areas of chartered accountants. The paper on ‘Advanced Accounting’ at the Intermediate level concentrates on financial reporting and regulatory requirements of corporate entities, banking and financial services. The objectives of the paper are:
(i) to acquire the ability to apply specific Accounting Standards and legislations to different transactions and events and in the preparation and presentation of financial statements of business entities and
(ii) to understand and apply financial reporting and regulatory requirements of Banking and Financial Services. The students are expected to gain the ability to apply specified Accounting Standards to different transactions and events and understand their disclosure requirements and familiarize themselves with special aspects of company accounts and accounting for the reorganization of corporate entities.